National Research Institute – Tax Symposium Papers
Papua New Guinea’s leading Think tank, The National Research Institute has recently released a series of academic papers on various taxation issues to support the work of the Tax Review. Drafts of these papers were presented at the Taxation Research and Review Symposium held in Port Moresby from 29-30 May, 2014 and co-sponsored by the Tax Review Committee.
The papers outline the taxation policies and practices in PNG, provide international benchmarking of Papua New Guinea’s taxation system and make a number of recommendations on future directions for reform
- Devos, Ken. 2014. The Corporate Tax Regime in Papua New Guinea,Taxation Law and Policy Research Group Monash University, Australia.
- Dr. Adjaye, John Asafu. 2014.Environmental Taxes in Papua New Guinea, School of Economics The University of Queensland Brisbane, QLD4072 Australia.
- Mawuli, Agogo. 2014.Goods and Services Tax: An Appraisal
- Levantis, Theodore. 2014. Personal Income Tax Regime in Papua New Guinea
- Emerson, Craig and Kraal, Diane. 2014. Taxation Reform Option for the Petroleum, Gas and Mining Industries in Papua New Guinea,Taxation Law and Policy Research Group Monash University, Australia.
- Prasad, Roneil V. 2014. Scoping Paper: Modern and Rational Tax Administration System for Papua New Guinea,Barrister, Solicitor and Tax Consultation Sydney, Australia.
- Piatti Marco, Schaffner Markus and Torgler Benno . 2014. Increasing Tax Compliance in Papua New Guinea
- Piatti Marco, Schaffner Markus and Torgler Benno . 2014. Understanding What Drives Tax Morale, Queensland Behavioural Economics Group (QuBE), School of Economics and Finance, Queensland University of Technology, Australia, EBS Universität für Wirtschaft und Recht, EBS Business School, Germany, and CREMA—Center for Research in Economics, Management and the Arts, Switzerland
Other Research Papers
Tax and Development (general)
Corporate & International Taxation
Small Business Taxation (informal sector)
Personal Income Tax
Tax Incentives
Tax Administration
Local Government and Taxation
Indirect Taxation
Capital Gains Tax
- Brooks, Neil. 2001. Taxing Capital Gains is Good for the Tax System, the Economy and Tax Administration, The Portfolio Committee on Finance , Republic of South Africa.
- Krever, Rick. 2001. A Capital Gains Tax for South Africa , The Portfolio Committee on Finance , Republic of South Africa.
- Stiglitz, E Joseph. 1983, Some Aspects of the Taxation of Capital Gains, Journal of Public Economics, Vol. 21, pp. 257-294.
- South African Revenue Service. 2001. Comprehensive Guide to Capital Gains Tax (Issue 4),
- Jan de Goede. 2013. Taxation of Investment Income and Capital Gains International Bureau of Fiscal Documentation (IBFD), Amsterdam.
Excise
Mining & Petroleum
